Tariff classification of imported bed sheets confirmed under heading 5513.41.00 after plain-term comparison of the goods.

Imported polyester cotton bed sheets without stitching and markings were compared against the competing tariff entries on their plain terms. On that comparison, the goods matched heading 5513.41.00 rather than CTH 6304.19.30, so there was no basis to disturb the classification accepted by the Commissioner (Appeals). The challenge to Revenue's proposed reclassification therefore failed, and the goods were treated as correctly classified under 5513.41.00.

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Issues: Whether the imported goods were correctly classified under tariff heading 5513.41.00 as claimed by Revenue or under CTH 6304.19.30 as claimed by the importer.

Analysis: The imported goods were described as polyester cotton bed sheets without stitching and markings. The tariff entries were read on their plain terms, and the description of the goods matched the heading relied upon by Revenue. On that comparison, there was no basis to disturb the classification accepted by the Commissioner (Appeals).

Conclusion: The goods were correctly classified under 5513.41.00, and the challenge to Revenue's classification failed.

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